I. The Royal Domain.
(a) Feudal incidents.
(b) Profits of Justice.
(c) Rights appertaining to the King as Sovereign—e.g. of succeeding to property of aliens dying without heirs, and of all bastards; fines on land granted in mortmain.
II. Direct Taxes.
(1) The Taille, which was of two kinds—
(a) In the Pays d’États it was generally a tax on the value of land, assessed by regular assessments, under orders of the Provincial Assembly.
(b) In the other parts of France (the Pays d’Élection), it was a tax levied on presumed income derived from whatever source, and assessed in a very arbitrary fashion by Élus, who were responsible to the Cour des Aides.
Exempt from the Taille were Nobles following arms, Clergy, Students at the Universities, Royal Officials, Municipal Authorities. Thus the tax fell practically on the lower classes.
(2) Dons Gratuits.—Taxes on clergy voted by ecclesiastical assemblies.